Poll tax, tax of a uniform amount levied on each individual, or “head.”

Of the poll taxes in English history, the most famous was the one levied in 1380, a main cause of the peasant’s revolt of 1381 led by Wat Tyler. In the United States, most discussion of the poll tax centred on its use as a voting prerequisite in the Southern states. The origin of the tax is associated with the agrarian unrest of the 1880s and 1890s, which culminated in the rise of the Populist Party in the West and the South. The Populists, a low-income farmers’ party, gave the Democrats in these areas the only serious competition that they had experienced since the end of Reconstruction. The intensity of competition led both parties to bring blacks back into politics and to compete for their vote. Once the Populists had been defeated, the Democrats amended their state constitutions or drafted new ones to include various disfranchising devices. When payment of the poll tax was made a prerequisite to voting, impoverished blacks and often poor whites, unable to afford the tax, were denied the right to vote.

Poll taxes of varying stipulations lingered in Southern states into the 20th century. Some states abolished the tax in the years after World War I, while others retained it. Its use was declared unconstitutional in federal elections by the Twenty-fourth Amendment to the U.S. Constitution, effective in 1964. In 1966 the Supreme Court, going beyond the Twenty-fourth Amendment, ruled that under the “equal protection” clause of the Fourteenth Amendment, states could not levy a poll tax as a prerequisite for voting in state and local elections.

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The domestic rates system of collecting revenue for local government was replaced in Scotland in 1989 and in England and Wales in 1990 by a community charge, or poll tax, determined by each community and payable by nearly every adult resident. (The rates system remains in use in Northern Ireland.) The flat-rate poll tax proved highly unpopular, leading to large-scale demonstrations and the...